In certain semiconductor devices, such as semiconductor-on-insulator (SOI) radio frequency (RF) devices, resistivity in the handle substrate can impact performance of the device. An example of such a device is a SOI RF complementary metal oxide semiconductor (CMOS) device. In these SOI RF devices, free carriers in the handle substrate are susceptible to movement caused by the electric fields created by potentials on the transistors and wires. The movement of carriers is generally non-linear, and this non-linear “drag” both lowers the charge (Q) of passive components and creates nonlinearities in electrical characteristics. The handle substrate also functions as a path for heat removal from the active devices, and thus the handle substrate generally has a high thermal conductivity. Conventional fabrication techniques to form semiconductor devices fail to address these concerns.